Accounting for Employee Stock Options

In December 2004, FASB issued Statement of Financial Accounting Standards (SFAS) 123(R), Share-Based Payment, effective for public entities beginning on the first interim or annual reporting period after Jun 15, 2005. This statement superseded SFAS 123, Accounting for Stock-Based Compensation, issue...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	The CPA journal (1975) 2013-11, Vol.83 (11), p.10
Hauptverfasser:	McEnroe, John E, Martens, Stanley C, Du, Ning
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Boards of directors Compensation Employees Exposure drafts Fair value FASB Accounting Standards Codification FASB statements Stock options Valuation Wages & salaries
Online-Zugang:	Volltext
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